Planned Giving

A gift through your will or estate, known as a bequest, is an easy way to plan a future gift for Sightline.  Download .PDF of sample language

A will is your opportunity to direct how your estate — regardless of its size — passes upon your death. You can support Sightline by making a gift of a specific dollar amount, by giving a specific asset, or by making a gift of a percentage of your estate. You may revoke a bequest at any point during your lifetime.

It is best if you make your bequest “unrestricted,” or direct it to a specific purpose. Restrictions placed on the use of your gift need to still provide Sightline with maximum flexibility, as our priorities and programs change over time.

The benefits to you:

• Your assets remain in your control during your lifetime.
• You can modify your gift to address changing circumstances.
• You can direct your gift to a particular purpose (be sure to check with us to make sure your gift can be used as intended).
• Under current tax law, there is no upper limit on the estate tax deduction for your charitable bequests.

Please let us know if you have already included Sightline in your estate plan, or if you are considering doing so, so that we may celebrate your generosity with you now. Your plans remain confidential.

Gifts of Real Estate (Residential, Commercial, Raw)
When you make a gift of real estate to Sightline, you transfer the burden of managing the property, and remove a large asset from your taxable estate. You gain powerful tax benefits and possibly an income stream for you and/or your loved ones.

Sightline is able to receive gifts of residential, commercial, agricultural, or undeveloped real estate. A real estate gift can be made outright or can fund a life income arrangement.

Alternatively, JMM can purchase property from donors for a discounted amount (known as Charitable Bargain Sales), or you can transfer the title of your home to Josh McDowell Ministry and legally continue to live there for the remainder of your life (known as a Retained Life Estate).

As with other property gifts, you can claim a charitable deduction for the fair market value of real estate that you have held for more than one year. Unlike tangible personal property, the real estate property does not have to be related to your charitable purpose. Josh McDowell Ministry can sell the donated property immediately without jeopardizing your charitable deduction.

You can deed your home, vacation home, undeveloped property, or commercial building to Josh McDowell Ministry. You may continue to use the property rent-free. When ownership passes to Josh McDowell Ministry, we may use the property or sell it to use the proceeds. You are responsible for securing a qualified appraisal of the real estate to substantiate a claimed charitable deduction.

The benefits to you:

• You receive an income tax deduction for the fair market value of the real estate.
• You pay no capital gains tax on the transfer.
• You can direct your gift to a specific program at Josh McDowell Ministry.
• Property subject to a mortgage may not be suitable as a gift to JMM due to tax and other considerations.

Before accepting a gift of real estate, Josh McDowell Ministry will conduct due diligence on the property, including assessment of marketability and environmental concerns.

For more information about charitable reporting requirements please see IRS Form 8283 and 8282. Please also consult with your financial advisory and/or tax attorney prior to making a property donation to Josh McDowell Ministry.

Gifts of Securities – Stocks, Bond, Mutual Funds
An option for those who want to maximize tax advantages of lifetime gifts.  Appreciated securities, such as stocks and bonds, can be tax-efficient giving tools for our financial partners.

Download the .PDF form

If you make a securities gift directly to Josh McDowell Ministry, you will receive an income tax deduction and gift credit for the full market value. You will not be taxed on any capital gain at the time of your gift, or when Josh McDowell Ministry sells the assets.

Your gift is fully deductible if you itemize, up to 50 percent of your adjusted gross income. Any excess may be carried forward for an additional five years.

If you own securities in a brokerage account, these shares can be easily transferred electronically to Josh McDowell Ministry. Complete and return the Stock Transfer Form. Please contact us for assistance if you own stock in certificate form.

Closely held stock and other securities that are not publicly traded work best when there is a mechanism for Josh McDowell Ministry to sell the gift to other shareholders or the corporation itself. Our donors must usually obtain a qualified appraisal to claim a tax deduction. Please contact us for assistance.

Please let our Development Office know when you make a securities gift. This will ensure that we know the gift came from you, and that we fulfill your intended giving purpose.

Retirement
If you have a traditional IRA, 401(k), Keogh, pension plan, or annuity, you can use them to plan a financial gift to Josh McDowell Ministry in the future. These gifts are excluded from estate, inheritance, and deferred income tax liabilities, and can create a charitable deduction.
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Other Gifts
Without using cash, you can make a gift that is immediately beneficial to Josh McDowell Ministry. You can donate personal property that will help us to continue and expand our mission while providing significant tax benefits to you.
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Deferred Gift Annuity
A Deferred Gift Annuity can be a wonderful investment option for a younger donor still in high-earnings years, while still saving for retirement and trying to lower taxable income. A deferred charitable gift annuity provides fixed payments to you and/or another beneficiary for life in exchange for your gift of cash or securities. The payments start one year after the start date of your gift.
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Charitable Lead Trust (CLT)
A Charitable Lead Trust (CLT) is a gift of cash or other property to an irrevocable trust. Josh McDowell Ministry receives an income stream from the trust for a term of years. Depending on how the trust is structured, the donor enjoys a current income, gift, or estate tax deduction on the donated assets.
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Charitable Remainder Annuity Trust (CRAT)
A Charitable Remainder Annuity Trust (CRAT) is a separately invested and managed charitable trust that pays you, and/or other beneficiaries, a fixed annuity for life or for a term of years (up to 20). You receive a charitable income tax deduction for a portion of the value of the assets you place in the trust.
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Charitable Remainder Unitrust (CRUT)
A Charitable Remainder Unitrust (CRUT) is a tax-exempt irrevocable trust designed to reduce the taxable income of individuals by first dispersing income to the beneficiaries of the trust for a specified period of time, and then donating the remainder of the trust to the designated charity.
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Qualified Charitable Distribution (QCD)
A Qualified Charitable Distribution (QCD) is a direct transfer of funds from your IRA custodian directly to a qualified charity, like Josh McDowell Ministry. QCDs can be counted towards your required minimum distribution (RMD) for the year, if certain rules are met.
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Gifts of Life Insurance
You can make a significant gift to Josh McDowell Ministry even without a large estate. Life insurance allows you to leverage your resources while providing an extraordinary gift to the Ministry.

You can donate your existing policy by making Josh McDowell Ministry the owner, and receive an income tax deduction. And you can receive an income tax deduction equal to the cash surrender value of the policy. You also may be able to use the cash value of your policy to fund a gift that delivers income, such as a deferred gift annuity.

There are two ways to give:

1. Josh McDowell Ministry as beneficiary: You can maintain ownership of your policy and name the Ministry as a beneficiary. This way you maintain the flexibility to change beneficiaries if your situation changes.
2. Josh McDowell Ministry as owner/beneficiary: You can donate your fully paid up policy to the Ministry. Gifts of policies that are not fully paid up will normally be cashed out by the Ministry, unless you’re willing to make future premium payments, which are tax deductible.

Please contact your life insurance administrator to complete an updated designation of beneficiary form. If you choose to name Josh McDowell Ministry as beneficiary of your life insurance policy, please share your plans with us. Your plans will remain confidential, and we will be able to ensure that when the time comes we understand and can abide by your intentions. Contact us so we can assist you through every step.